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How to make debt deductions from an employee's pay because of an 'attachment of earnings order' (AEO) from a court. Includes information from the withdrawn A/E guidance.
You have to make deductions from your employee’s wages if a court orders…
You and your employee will each get an ‘attachment of earnings order’…
Priority orders are used for unpaid maintenance or fines. Calculate your…
Non-priority orders are used for debts from a county court judgment (CCJ).…
You can only make a deduction from the following earnings: wages, fees,…
The order that you get for the employee will tell you whether you have to…
Write to the Centralised Attachment of Earning Payments (CAPS) office…
Debts you owe (for example court fines, rent or Council Tax) can be deducted from your benefits – sometimes called third party deductions or Fuel Direct
Direct Earnings Attachment (DEA) and deducting any money an employee owes the Department for Work and Pensions (DWP) from their pay
As an employer you may be asked to deduct benefit overpayments an employee…
The Department for Work and Pensions (DWP) will write to you if you need…
To calculate the deductions from your employee’s pay you’ll have to: work…
When calculating Direct Earnings Attachment (DEA) payments, you should…
Find out more information on deductions for employee costs or expenses.
Check if your company’s or group’s interest deductions for Corporation Tax will be restricted, and if you need to send a Corporate Interest Restriction return.
What you must do by law with a deductions from earnings order (DEO or AEO) to make child maintenance deductions from your employee's pay.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
Find codes for the additions or deductions to the item price or amount being declared in the Customs Declaration Service (Appendix 10).
Help to understand debts and deductions taken from Universal Credit payments and who to contact about your debts and deductions if you're struggling financially.
Creditors can use these forms to request a deduction from a claimant's Universal Credit to pay for arrears or fines. These are called 'third party deductions'.
Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance.
If your company is paid under deduction for the Construction Industry Scheme (CIS), use form CIS132 to record how you've set off the deductions.
Use this list to check if you can claim a fixed amount of tax relief (also known as 'flat rate expenses') for your work expenses if you're an employee.
If you're a company, find out if you can claim the super-deduction or special rate first year (SR) allowance on plant or machinery costs.
Guidance for current creditors or suppliers, for example, utility suppliers and landlords, on how the deductions from benefit scheme works.
Guidance for new creditors, for example, utility suppliers and landlords, on how to apply for deductions from a claimant's ESA, JSA, Income Support and Pension Credit.
Use the Construction Industry Scheme (CIS) form CIS40 if you're an individual, to claim repayment of subcontractor deductions during the current tax year.
If you're an employee working at sea outside of the UK check if you can claim tax relief on your earnings.
How to notify DWP to stop or restart deductions from benefits for fuel, water or rent arrears when a debtor starts or ends a ‘Breathing Space’.
If you complete a Self Assessment tax return, you must use it to tell HMRC about your student or postgraduate loan deductions.
Don’t include personal or financial information like your National Insurance number or credit card details.
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